5715.10
Valuation of real property - county board of revision may summon and examine persons as to property.

The county board of revision shall be governed by the laws
concerning the valuation of real property and shall make no change of any
valuation except in accordance with such laws.

The board may call persons before it and examine them under
oath as to their own or another's real property to be placed on the tax list
and duplicate for taxation, or the value thereof. If a person notified to
appear before the board refuses or neglects to appear at the time required, or
appearing, refuses to be sworn or answer any question put to him by the board
or by its order, the chairman of the board shall make a complaint thereof in
writing to the probate judge of the county, who shall proceed against such
person in the same manner as provided in section 5711.37 of the Revised Code.